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Employers may augment payroll compliance for 2017 by enhancing their understanding
of major changes to states' payroll-related dollar amounts, rates and deadlines that
are to take effect next year.

Updates to key federal payroll figures for 2017 are available in this issue of PAG
Newsletter on
Page 208
.

New State Annual Reconciliation Dates

In 2017, some states are to mandate earlier deadlines for employers to file annual
returns and state copies of Form W-2, Wage and Tax Statement, than were applicable
in 2016.

The Consolidated Appropriations Act (Pub. L. 114-113) signed in December 2015 shifted
the deadline for filing Form W-2 with the federal government to Jan. 31, starting
with tax year 2016 forms filed in 2017, replacing later deadlines. Since then, 14
states established earlier deadlines for filing annual returns and state copies of
Form W-2.

The annual reconciliation date for Nebraska is Feb. 1 and for 11 other states is Feb.
28. The states are Arizona, Arkansas, Hawaii, Kansas, Maine, Michigan, Missouri, Montana,
New Jersey, Oklahoma and West Virginia.

In 2017, unlike in 2016, annual filing of state Forms W-2 is to be in effect for employers
in Iowa and Oklahoma.

Most states have released 2017 income tax withholding tables or confirmed that current
tables are to remain in effect. Of the tables released, significant changes were reflected
in Maine and North Carolina’s tables. The Maine withholding tables include a new taxable
income rate bracket of 10.15 percent, applicable to annual income that exceeds $200,000.
North Carolina's flat withholding rate decreased to 5.599 percent from 5.85 percent.

Maryland, Oregon and the District of Columbia are to increase hourly minimum wages
July 1. Nevada typically announces in early April any wage increase that is to take
effect July 1.

The three states in 2017 that are to base hourly minimum-wage changes on the employer’s
size or location are New York, California and Oregon.

New York, starting Dec. 31, 2016, is to have four hourly minimum wages differentiated
by employer size and location. Effective Dec. 31, 2016, New York City employers with
at least 11 employees are to pay $11 and those with fewer than 11 employees are to
pay $10.50. Employers in Nassau, Suffolk and Westchester counties are to pay $10 and
employers in the rest of the state are to pay $9.70. Also, employers of fast-food
workers in New York City are to pay $12 and employers of fast-food workers in the
rest of the state are to pay $10.75.

California, starting Jan. 1, is to have a minimum wage for employers with at least
26 employees and one for employers with fewer than 26 employees. Effective Jan. 1,
employers with at least 26 employees are to pay $10.50 and those with fewer than 26
employees are to pay $10.

Oregon implemented regional minimum wages July 1, 2016. Effective July 1, 2017, Oregon’s
standard hourly minimum wage is $10.25, its Portland Metro minimum wage is $11.25
and its minimum wage for nonurban counties is $10. The hourly minimum wage applicable
for Oregon employees is based on where they perform work.

UI, TDI Wage Base Changes

In addition to unemployment wage bases for 2017 previously listed Nov. 16 on
page 184 of the PAG Newsletter, wage bases for six states are to rise in 2017: Alaska, $39,800;
Hawaii, $44,000; Idaho, $37,800;
North Carolina, $23,100; Oregon, $38,400 and Utah, $33,100. North Dakota's wage base
is to decrease to $35,100.

Tennessee is the only state with a wage base unconfirmed for 2017. If the balance
of the state's unemployment trust fund Dec. 31, 2016, is more than $1 billion, then
because the balance June 30, 2016, also was more than $1 billion, Tennessee's wage
base for 2017 would decrease to $7,000, down from $8,000 for 2016.

Tennessee's unemployment trust fund balance as of Dec. 16 was slightly more than $1
billion. If the balance Dec. 31 does not exceed $1 billion, Tennessee's wage base
for 2017 would be $8,000.

For 2017, the wage base for temporary disability insurance is to increase for four
states: California, $110,902; Hawaii,
$1,023.31, which is a weekly wage base instead of an annual one; New Jersey, $33,500
and Rhode Island, $68,100.

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